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How to prepare for mandatory payrolling of benefits in kind
- 06 Jun 2024
- Michael Nicolaides and Kym Wise
HMRC has announced that employers must payroll benefits in kind from April 2026. In this article, Michael Nicolaides and Kym Wise consider what we do and do not know about HMRC’s plans, and how employers can begin to prepare for the changes.
Agents can register to payroll client’s benefits-in-kind
- 02 May 2024
- ICAEW Insights
It is now possible for agents to register with HMRC for benefits-in-kind (BIK) to be taxed through their client's payroll for 2025/26 onwards.
Payroll and rewards updates from ICAEW
- 15 Apr 2024
- ICAEW Insights
ICAEW’s Tax Faculty has published a TAXguide on PAYE rates, thresholds and allowances, and produced a webinar on recent changes in employment taxes and related areas.
Payrolling employer-provided benefits to be mandated from 2026
- 17 Jan 2024
- Tax Faculty
The government will mandate the reporting and paying of income tax and class 1A national insurance contributions (NIC) on benefits-in-kind (BIK) via payroll software from April 2026.
Updated articles on corrections in payroll
- 25 Oct 2023
- Tax Faculty
The latest HMRC Agent Update highlights updated content regarding two aspects of corrections in payroll. We explain below the action that employers should take to ensure that employees have paid the right amounts.
Opportunity to pause settlement of open off-payroll working compliance checks
- 20 Sep 2023
- Tax Faculty
HMRC adopts a pragmatic approach of offering deemed employers the ability to pause settlement pending a potential change in legislation.
What the MOVEit hack tells us about supply chain risks
- 27 Jun 2023
- ICAEW Insights
In light of the recent cyber attack on the payroll data of a number of large organisations including BA, Boots and BBC, what are the implications for the accounting sector and those involved in providing payroll services?
Payroll and IR35 webinars in May and June
- 26 Apr 2023
- Tax Faculty
Although the underlying rules may not have undergone significant change, payroll reporting processes are evolving and IR35 case law is developing. Find out more in these webinars from ICAEW in May and June.
Payroll: reporting advances of salary
- 22 Nov 2022
- Tax Faculty
Advances of salary will be able to be reported via PAYE real time information (RTI) as part of regular earnings rather than when advances are paid.
All Too Familiar case study: payroll processing
- 20 Oct 2022
- ICAEW
Caroline Wheeler, Partner at Bevan Buckland LLP, used All Too Familiar to raise awareness of anti-money laundering (AML) requirements among payroll department staff who were involved in onboarding an unusual number of new clients.
Payroll processing: stop and think about AML
- 02 Sep 2022
- Professional Standards Department
Firms are using ICAEW’s AML educational drama All Too Familiar to support in-house training in a variety of ways. Caroline Wheeler, partner at Bevan Buckland LLP, tells us how the film helped staff in her firm’s payroll department when they took on an unusual number of new clients.
HMRC issues modified payroll reporting instructions for 2020/21
- 09 Mar 2022
- Tax Faculty
HMRC has issued instructions on how to submit Appendix 7A and Appendix 7B returns for employers of internationally mobile employees.
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Markers’ payment & payroll process
- 02 Dec 2021
- Education and Training
Welcome to the ICAEW dedicated markers page. This following recording and slides were used in a meeting that was shown on Thursday 25 November 2021. This information is available for markers who have missed the meeting or who would like to refresh their memory.
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Alternative methods can save you time
- 30 Nov 2021
- Kevin Salter
I was on a product support call recently with a practitioner. We had tried talking through the issue he was having by telephone, but this was not getting very far.
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RTI and HMRC filing
- 21 Oct 2020
- Kevin Salter
RTI filing started in April 2013, over 8 years ago now! There were some issues at the start, and, 8 years later, it appears there are still some problems.
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Payroll issues - it never rains but it pours
- 09 Jul 2021
- Kevin Salter
Payroll software is very simple (theoretically) - put in the information and it works out everything for you and arrives at the net pay and how much to pay HMRC in relation to the deductions and employers NI etc. If only…..!!!
CJRS claimants must act now on EA and NIC
- 27 Aug 2021
- Peter Bickley
15 October: Guidance from ICAEW’s Tax Faculty on the quick action needed to reconcile Employment Allowance (EA) and the NIC element of the Coronavirus Job Retention Scheme (CJRS).
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How many IT changes are needed when a staff member leaves?
- 26 Aug 2020
- Kevin Salter
Staff come to the firm or practice, and staff go again. The leaving may be retirement, moving on to another practice-either locally or moving away, or it may be they have decided to set up on their own.
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Pay it forward
- 07 Aug 2020
- Lesley Meall
The Coronavirus Job Retention Scheme portal is imperfect, yet it is a perfect example of how much and how quickly something can be achieved in pursuit of a common goal.
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Looking ahead at PAYE 2020
- 10 Jan 2020
- Kate Upcraft
Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.
Displaying 1-20 of 20 results